Yes a totally independent Tribunal. I quoted the rules above. A tribunal will make the correct decision.

It's all disregarded as per HB Regs 49 (5) Where a claimant stands in relation to a company in a position analogous to that of a sole owner or partner in the business of that company, he may be treated as if he were such sole owner or partner and in such a case— (a)the value of his holding in that company shall, notwithstanding regulation 44 (calculation of capital) be disregarded; and (b)he shall, subject to paragraph (6), be treated as possessing an amount of capital equal to the value or, as the case may be, his share of the value of the capital of that company and the foregoing provisions of this Section shall apply for the purposes of calculating that amount as if it were actual capital which he does possess. (6) For so long as the claimant undertakes activities in the course of the business of the company, the amount which he is treated as possessing under paragraph (5) shall be disregarded. A lot of local authorities miss paragraph 6. Quote this in your appeal and all should be good. Hope that helps.